STATE OF MYSORE ETC. vs M. L. NAGADE AND GADAG & ORS.

The Supreme Court upheld the validity of Rule 71 under the Hyderabad Land Revenue Act, emphasizing that it is enacted under the rule-making power conferred by Section 172 of the Act. The Court clarified that the discretion of revenue officers in determining non-agricultural assessments is limited by prescribed floor and ceiling rates, ensuring that assessments are correlated to land use and profit derived. The Court found no excessive delegation of legislative functions, affirming that the legislative framework provides adequate guidelines for revenue assessment and appeals against officer decisions.